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The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison

Berland, Nicolas and Boyns, Trevor 2002. The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison. European Accounting Review 11 (2) , pp. 329-356. 10.1080/09638180220125544

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Abstract

During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain between the 1920s and the 1960s, outlining the similarities and differences in the experiences of the two countries, and examining some of those factors that influenced them. The paper concludes with some proposals for a programme for future research in (international) accounting change.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: D History General and Old World > DA Great Britain
D History General and Old World > DC France
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HJ Public Finance
J Political Science > JN Political institutions (Europe)
Publisher: Taylor & Francis
ISSN: 0963-8180
Last Modified: 04 Jun 2017 04:39
URI: http://orca.cf.ac.uk/id/eprint/42215

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